The 2026 amendment materially narrowed scope. Current analysis should not rely on the original EUR 450 million and 1,000-employee general route or the original lower franchise and licensing thresholds.
Test the entity and relevant group for , document exclusions, and keep direct legal scope separate from indirect customer or supply-chain requests.
The amended CSDDD covers EU companies above both 5,000 employees and EUR 1.5 billion worldwide , and third-country companies above EUR 1.5 billion net turnover in the Union. An can enter scope on consolidated figures, and a separate higher-threshold franchise and licensing route remains in Article 2.
Use the legal entity's formation law first. EU entities use employee and worldwide-turnover criteria; third-country entities use Union turnover. Then test the relevant ultimate parent on consolidated figures where Article 2 requires it. Each route applies only after its conditions are met for and ceases only after they are not met for each of the last two relevant financial years.
Sources (1)
Binding source for amended Article 2 scope.
A conclusion should be reproducible by another reviewer. Keep the source version and financial periods beside the figures because the two-year rule means one unusually large or small year does not settle entry or exit.
For the employee test, calculate part-time staff on a full-time-equivalent basis; include temporary agency workers and qualifying non-standard workers; count seasonal workers in proportion to months employed; and include branch employees. Document judgments about worker status instead of relying only on payroll headcount.
Sources (1)
Original framework for entity definitions and evidence context; current scope requires the 2026 amendment.
An in-scope result leads to national due diligence duties from 26 July 2029 and Article 16 communication for financial years starting on or after 1 January 2030. A below-scope result does not prohibit voluntary OECD-aligned due diligence or proportionate cooperation with an in-scope customer.
Scope should be reassessed after a material entity, group, employee, or turnover change and when national transposition clarifies competent-authority procedures.
Sources (1)
Current source for scope, transposition, application, and reporting timing.
Connect the entity, group, employee, turnover, exclusion, timing, and reassessment decisions to their supporting records.
Connect the CSDDD decision to cited sources, owners, evidence, and reviewable implementation work.
Return to current scope, dates, due diligence, reporting, and enforcement guidance.
Review the relevant entity, national-law dependency, evidence gap, and next control decision with Sorena.
A CSDDD workflow for identifying actual and potential adverse human rights and environmental impacts, ranking severity and likelihood, and documenting prevention, mitigation, remediation, and stakeholder evidence.
Test CSDDD scope after Directive (EU) 2026/470 using the current EU and third-country thresholds, parent-company rules, exclusions, dates, and evidence.
Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence.
Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records.
A source-backed CSDDD compliance guide covering due diligence policy, impact scoping, prevention, corrective action, complaints, monitoring, reporting, climate-plan status, and supervisory evidence.
Current CSDDD calendar: 2027-2028 guidance, 2028 transposition, 2029 application, 2030 reporting, 2031 ESAP submission and review.
A source-backed CSDDD checklist for scope, risk scoping, impact prioritisation, action plans, complaints, monitoring, communication, evidence, and the removed climate-plan duty.
A playbook using current CSDDD provisions for policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence.
Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence.
Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow under Directive (EU) 2024/1760 as amended by Directive (EU) 2026/470.
Understand CSDDD supervision, national penalties, substantiated concerns, remedial orders, and civil-liability analysis after Directive (EU) 2026/470.
Test third-country CSDDD scope using the amended EUR 1.5 billion EU-turnover route and one 26 July 2029 application date.
Current CSDDD penalty guidance after the EU 5% rule was replaced by a uniform 3% maximum limit: national sanctions, authority decisions, evidence, and country-by-country monitoring.
A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring under the Directive as amended in 2026.
A source-backed map of current CSDDD requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and the removed climate-plan duty.
Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence.
How to use CSDDD supplier contract clauses without treating clauses as a substitute for due diligence: contractual assurances, verification, SME support, action plans, limits, and evidence.
A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records.
Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement.
Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes.
Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence.
Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty. Understand what changed and which separate obligations may remain.
FAQ on how the CSDDD defines chain of activities boundaries for subsidiaries, direct and indirect business partners, upstream activities, downstream logistics, and evidence.
FAQ on Article 14 CSDDD complaint and notification mechanisms, who may complain, follow-up rights, confidentiality, retaliation, and evidence.
How CSDDD Articles 10 and 11 use contractual assurances with business partners, verification, SME support, action plans, and possible suspension escalation.
CSDDD FAQ on when to prevent or mitigate potential adverse impacts, when to end or minimise actual adverse impacts, and what evidence records to keep.
FAQ on CSDDD remediation: when Article 12 requires remedy, how complaints and stakeholder engagement affect the response, and what evidence to keep.
How to prioritise CSDDD adverse impacts when teams cannot address everything at once, using severity, likelihood, stakeholder evidence, and a reviewable rationale.
No separate company scope waves remain after Directive (EU) 2026/470: transposition is due in 2028 and all companies remaining in scope apply from 2029.
Directive (EU) 2026/470 retained the CSDDD franchise and licensing scope route but raised its royalty and turnover thresholds. Learn the current test.
FAQ on how OECD responsible business conduct guidance, the UN Guiding Principles, and ILO labour standards inform CSDDD due diligence without being the same legal instrument.
Directive (EU) 2026/470 removed the uniform EU liability test but retained compensation and procedural safeguards. Claims still depend on Member State law.
Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty; separate CSRD and national obligations need their own review.
CSDDD Omnibus amendment: what Directives (EU) 2025/794 and 2026/470 adopted, which dates apply, and which old duties were removed.
A third-country company generally needs more than EUR 1.5 billion net turnover in the EU under Directive (EU) 2026/470; learn the evidence and timing.